Please use this identifier to cite or link to this item: http://hdl.handle.net/10609/137071
Title: Is a Municipal Sales Tax Compatible with VAT?
Author: Anglès Juanpere, Benjamí
Others: Universitat Oberta de Catalunya (UOC)
Keywords: tax
VAT
local taxation
local taxes
CJEU
Issue Date: 2-May-2021
Publisher: European Journal of Business & Management Research
Citation: Angles Juanpere, B. (2021). Is a Municipal Sales Tax Compatible with VAT?. European Journal of Business and Management Research, 6(3), 26-33. https://doi.org/10.24018/ejbmr.2021.6.3.848
Abstract: This paper analyses the Judgement of the Court of Justice of the European Union (CJEU) of 7 August 2018, case C-475/17, on the request for a preliminary ruling made by the Estonia Supreme Court on the compatibility between the municipal sales tax, which said country¿s legislation allows municipalities to establish, and value added tax (VAT), which is Community-wide in scope. Pursuant to its interpretation of the VAT Directive, the CJEU concluded that this municipal tax is compatible with VAT and therefore endorses its levying. Based on an analysis of said Judgement, this paper assesses its potential transference into domestic Spanish legislation, be this within the current legal framework or as a possible new tax type within a future reform of the local finance system.
Language: English
URI: http://hdl.handle.net/10609/137071
ISSN: 2507-1076MIAR
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